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[2] Financial statements may be used by users for different purposes: Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit. 'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and ...
In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]
The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) is the national organisation of professional accountants in Indonesia.
In Jewish law, a posek (Hebrew: פוסק, pl. poskim, פוסקים ) is a legal scholar who determines the application of halakha, the Jewish religious laws derived from the written and Oral Torah, in cases of Jewish law where previous authorities are inconclusive, or in those situations where no clear halakhic precedent exists.
April 2 is the 92nd day of the year (93rd in leap years) in the Gregorian calendar; 273 days remain until the end of the year. Events. Pre-1600. 1513 ...